Tottenham saw four bids for the England Under-21 striker rejected during the window, while Berahino had a transfer request turned down.

Hawthorns chairman Jeremy Peace took the unusual step of publishing this information, as well as his own opinions on the offers, on West Brom's official website, accusing Levy of "antics which were designed to get him [Berahino] out of our club cheaply".

Peace also revealed that Tottenham's offer of staged payments was not to his taste, but Levy has now responded, suggesting his West Brom counterpart is out of touch with modern dealings.

Levy told Spurs' official website: "Firstly, there is hardly a transfer concluded across Europe which doesn't include staged payments. This is particularly so when significant amounts such as £20m-£30m are involved - players don't come cheaply these days.

"Secondly, we do not make anything personal. None of the proposals, discussions or negotiations we undertake involve any personal elements or ego - everything we do is in the interest of what is best for our club.

"Thirdly, we never make anything public, particularly in the best interests of the players involved. Making aspects such as transfer requests public is wholly disrespectful to a player.

"I make no apologies for being ambitious for our club and looking to deliver future success for our fans."

Berahino posted a message on Twitter on Tuesday suggesting he would refuse to play for West Brom after seeing his move blocked, and has since been given extra time off.